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International Integrated Reporting Council pdf

Added on - 05 Jan 2021

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Article Review
Table of ContentsOverview of article......................................................................................................................1Issue of article.............................................................................................................................1Impact of Articles........................................................................................................................2
Overview of articleThis article is based on International Integrated Reporting Council and its efforts onformulation of an effective framework for integrated report. The article revolves aroundevaluating perception of individuals who prepares integrated report of an organisation.Information related to preparers has been collected with the medium of an interview in whichcertain list of questions related to Integrated report for have been asked to the preparers. Thisinterview was conducted by IIRC and its partners in order to analyse opinions of preparersrelated to corporate especially integrated report (Chaidali and Jones, 2017). This interview havecreated various of questions in the mind of interviewee that what is the major concern of IIRCand its partners behind the interview. These preparers believes that IIRC board is not satisfiedwith credibility of Integrated report and has doubt related to trust and authenticity of preparedreport. Overall, this article gives brief description about concern on IIRC and its partner towardscredibility of Integrated report. It has also given some preventive measures which should beadopted by the preparers while preparing an authentic corporate report mainly integrated reportwhich can provide overall knowledge of an company including financial as well as othersegments. As being the student ofContemporary Financial and Integrated Reporting, this articlehas been selected as it provides deep knowledge on trust in social relationships betweenInternational Integrated Reporting Council and preparers of integrated report.Issue of articleAs per the deep evaluation of the article “It’s a matter of trust: Exploring the perceptionsof Integrated Reporting preparers”. It has been analysed that main objective of the IIRC and itspartners is to prepare an effective integrated report for companies in order to improve businesspractice in effective manner (Adams, 2015). This council prepares report for both public as wellas private sector companies who are associated with them. It can be said that this article carriessome issues related to thoughts and perception of preparers of integrated report. Problemstatement, used methodology, findings and limitation of study have been described below:Problem statement:The main problem statement of article is less efficiency ofintegrated report1
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